Mixed Beverage Gross Receipts Tax

A gross receipts tax is imposed on the amount received from the sale, preparation or service of mixed beverages and from the sale, preparation or service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the mixed beverage permittee. The mixed beverage gross receipts tax is in addition to the mixed beverage sales tax imposed on the sale or service of alcoholic beverages, ice or mixers.

The mixed beverage gross receipts tax is imposed on the person or organization holding the mixed beverage permit and not the customer. It may not be added to the selling price as a separate charge and may not be “backed out” from the amount received. An amount labeled as a “tax” is fully due to the state, in addition to the mixed beverage gross receipts tax.

A mixed beverage permittee may include on an invoice, receipt or bill:

a separate statement of the amount of mixed beverage tax to be paid by the permittee on the customer's purchase of alcohol [Example 1]; or

a statement of the combined amount of mixed beverage gross receipts tax paid by the permittee and mixed beverage sales tax imposed on the customer’s purchase of alcohol [Example 2].

The mixed beverage gross receipts tax disclosure statements are for informational purposes only. Mixed beverage gross receipts tax may not be separately charged to, or paid by, the customer and may not be shown as part of the calculation of charges to a customer on the invoice, receipt or bill. This includes any charge labeled a “Tax Reimbursement.”